Semac Construction Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	77.26	71.65	70.74	134.73	82.45
Short-Term Investments	-	0.71	0.67	-	-	192.2
Trading Asset Securities	-	-	-	95.69	152.52	-
Cash & Short-Term Investments	632.03	77.96	72.32	166.42	287.25	274.64
Cash Growth	44.87%	7.81%	-56.55%	-42.06%	4.59%	-8.56%
Accounts Receivable	-	624.38	550.32	794.32	251.33	761.98
Other Receivables	-	4.48	4.48	4.48	44.92	11.78
Receivables	-	629.66	555.2	799.84	324.19	994.46
Inventory	-	17.69	-	-	-	459.71
Prepaid Expenses	-	15.02	20.55	11.48	9	10.91
Other Current Assets	-	1,058	940.59	834.92	536.12	470.93
Total Current Assets	-	1,798	1,589	1,813	1,157	2,211
Property, Plant & Equipment	-	43.38	58.12	62.44	22.45	69.1
Long-Term Investments	-	-	10	10	10	10
Goodwill	-	-	-	-	-	448.63
Other Intangible Assets	-	0.2	8.88	4.92	3	6.37
Long-Term Deferred Tax Assets	-	69.82	52.24	42.5	77.59	146.75
Other Long-Term Assets	-	295.14	254.81	195.66	202.85	212.04
Total Assets	-	2,207	1,973	2,128	1,472	3,104
Accounts Payable	-	385.64	431.42	305.96	100.3	406.91
Accrued Expenses	-	124.48	95.49	100.95	59.55	54.95
Short-Term Debt	-	377.8	146.99	3.44	0.05	335.37
Current Portion of Leases	-	10.96	9.32	13.98	7.11	8.3
Current Income Taxes Payable	-	-	-	-	0.99	50.82
Current Unearned Revenue	-	327.44	237.68	256.02	17.34	43.54
Other Current Liabilities	-	150.85	156.84	209.03	260.04	213.76
Total Current Liabilities	-	1,377	1,078	889.37	445.38	1,114
Long-Term Leases	-	24.77	36.02	39.3	-	4.3
Pension & Post-Retirement Benefits	-	20.15	22.67	23.58	23.6	25.6
Other Long-Term Liabilities	-	-	-0	1.95	29.79	38.86
Total Liabilities	-	1,422	1,136	954.19	498.77	1,182
Common Stock	-	31.17	30.67	30.67	30.67	30.67
Retained Earnings	-	280.4	339.65	676.25	499.57	1,748
Comprehensive Income & Other	-	427.16	423.34	427.16	415.7	50.39
Total Common Equity	749.71	738.73	793.66	1,134	945.95	1,829
Minority Interest	-	45.7	42.63	39.9	27.74	92.11
Shareholders' Equity	798.68	784.43	836.29	1,174	973.69	1,921
Total Liabilities & Equity	-	2,207	1,973	2,128	1,472	3,104
Total Debt	491.78	413.53	192.33	56.71	7.16	347.97
Net Cash (Debt)	140.26	-335.56	-120.01	109.71	280.09	-73.33
Net Cash Growth	660.62%	-	-	-60.83%	-	-
Net Cash Per Share	51.14	-107.65	-38.50	35.19	89.85	-23.91
Filing Date Shares Outstanding	2.77	3.12	3.12	3.07	3.07	3.07
Total Common Shares Outstanding	2.77	3.12	3.07	3.07	3.07	3.07
Working Capital	-	420.81	510.93	923.29	711.19	1,097
Book Value Per Share	270.25	236.98	258.78	369.77	308.43	596.36
Tangible Book Value	749.53	738.53	784.78	1,129	942.94	1,374
Tangible Book Value Per Share	270.19	236.91	255.88	368.17	307.45	448.01
Land	-	-	-	-	-	0.93
Buildings	-	8.57	7.72	7.72	-	25.85
Machinery	-	105.05	109.04	100.21	-	186.49
Leasehold Improvements	-	1.44	1.44	1.44	-	4.09

Source: S&P Global Market Intelligence. Standard template. Financial Sources.